CLR Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CLR Consulting
Largest movements
- Cash -€66,279
down €66,279 (-54.8%), from €120,997 to €54,718
mainly Net result for the year (-€83,107) and Deferred charges and accrued income (-€1,597)
- Receivables within one year -€5,794
down €5,794 (-31.0%), from €18,709 to €12,914
of which Other amounts receivable: -€11,188
- Deferred charges and accrued income +€1,597
new in 2025: €1,597
- Profit (loss) carried forward -€83,107
down €83,107 (-70.4%), from €118,128 to €35,021
- Other debts +€13,296
new in 2025: €13,296
- Gross operating margin -€60,309
down €60,309 (-298%), from -€20,271 to -€80,580
- Financial income -€1,382
down €1,382 (-100%), from €1,382 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,792 | €69,316 | -€70,476 | -50.4% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €139,705 | €69,229 | -€70,476 | -50.4% |
| Amounts receivable within one year | 40/41 | €18,709 | €12,914 | -€5,794 | -31.0% |
| Trade receivables | 40 | €4,428 | €9,822 | +€5,393 | +122% |
| Other amounts receivable | 41 | €14,280 | €3,093 | -€11,188 | -78.3% |
| Cash at bank and in hand | 54/58 | €120,997 | €54,718 | -€66,279 | -54.8% |
| Deferred charges and accrued income | 490/1 | - | €1,597 | +€1,597 | |
| Total equity and liabilities | 10/49 | €139,792 | €69,316 | -€70,476 | -50.4% |
| Equity | 10/15 | €138,588 | €55,481 | -€83,107 | -60.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,128 | €35,021 | -€83,107 | -70.4% |
| Amounts payable | 17/49 | €1,204 | €13,834 | +€12,631 | +1,049% |
| Amounts payable within one year | 42/48 | €464 | €13,834 | +€13,370 | +2,882% |
| Financial debts | 43 | €3 | €0 | -€3 | -100% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100% |
| Trade debts | 44 | - | €323 | +€323 | |
| Suppliers | 440/4 | - | €323 | +€323 | |
| Taxes, remuneration and social security | 45 | €461 | €215 | -€246 | -53.4% |
| Taxes | 450/3 | €461 | €215 | -€246 | -53.4% |
| Other amounts payable | 47/48 | - | €13,296 | +€13,296 | |
| Accrued charges and deferred income | 492/3 | €740 | €0 | -€740 | -100% |
| Other operating charges | 640/8 | €1,803 | €1,257 | -€546 | -30.3% |
| Gross operating margin | 9900 | -€20,271 | -€80,580 | -€60,309 | -298% |
| Operating profit (loss) | 9901 | -€22,074 | -€81,837 | -€59,763 | -271% |
| Financial income | 75/76B | €1,382 | €0 | -€1,382 | -100% |
| Recurring financial income | 75 | €1,382 | €0 | -€1,382 | -100% |
| Financial charges | 65/66B | €806 | €1,056 | +€250 | +31.0% |
| Recurring financial charges | 65 | €806 | €1,056 | +€250 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,498 | -€82,893 | -€61,395 | -286% |
| Income taxes | 67/77 | €79 | €215 | +€136 | +172% |
| Profit (loss) for the period | 9904 | -€21,577 | -€83,107 | -€61,531 | -285% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,577 | -€83,107 | -€61,531 | -285% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.